Amendment of section 92BA.

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..... va), the following clause shall be inserted with effect from the 1st day of April, 2024, namely: (vb) any business transacted between the assessee and other person as referred to in sub-section .....

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..... ntial to the insertion of new section 115BAE. This amendment will take effect from 1st April, 2024 and will, accordingly, apply in relation to the assessment year 2024-2025 and subsequent assessmen .....

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